11-9-1 Short title; arrangement; classification
11-9-2 Application of this article
11-9-2a Criminal investigation division established; funding of same
11-9-3 Definitions
11-9-4 Failure to pay tax or file return or report
11-9-5 Failure to account for and pay over another’s tax
11-9-6 Failure to collect or withhold tax
11-9-7 False statements to purchasers, lessees, or employees relating to tax
11-9-8 Willful failure to maintain records or supply information; misuse of exemption certificate
11-9-9 Aiding, abetting, assisting or counseling in criminal violation
11-9-10 Attempt to evade tax
11-9-11 Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate
11-9-12 Engaging in business without a business franchise registration certificate
11-9-13 Release on probation; conditions of probation
11-9-14 Venue
11-9-15 Limitation on prosecution
11-9-16 Effective date; former law preserved for certain purposes
11-9-17 Severability
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Terms Used In West Virginia Code > Chapter 11 > Article 9 - Crimes and Penalties

  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.